International Social Security Review, vol. 54, no. 4, 2001, p. 3-22
Failure of participants to comply with their contribution obligations to social security schemes is a problem which threatens the legitimacy of the schemes, the adequacy of the social protection of persons whose contributions due have not been paid, and the financial viability of defined benefit schemes. If widespread evasion results in generally inadequate pensions, governments may be obliged to supplement them. Article surveys the nature of contribution evasion and the reasons why contributions are evaded. Possible practical measures which have been applied to promote compliance are described and the dangers of contribution evasion to participants and to the State are outlined.
International Social Security Review, vol. 54, no. 4, 2001, p. 111-117
Presents the most important points of the German pension reform. The focus will be on stabilising the contribution rate and setting up additional, funded old-age pension provision. Next deals with the significance of the pension reform for the statutory scheme and the impact on the relative proportions of its three different tiers. Finally makes reference to the significance of contribution-based financing for the statutory pension scheme in Germany.
R. Disney and P. Johnson (ed)
Cheltenham: Edward Elgar, 2001
Analysing the pension reform process in nine countries this book provides a picture of how the pension systems work in Austria, Canada, France, Germany, Italy, the Netherlands, New Zealand, the UK and the USA. It examines the policy reform process in each country alongside the fiscal stresses which are emerging due to the ageing population. It explores whether different methods of pension delivery lead to different standards of living.
J. Y. Campbell and M. Feldstein
London: University of Chicago Press, 2001
Explores the alternatives to the current US pension system, which operates on a pay-as-you-go basis, as the ratio of retirees to taxpayers increases.
International Social Security Review, vol. 54, no. 4, 2001, p. 67-92
Article gathers legal and statistical data about reform in ten countries of Latin America. There are three general models of structural reform in Latin America. The reforms radically change the public system either by replacing it completely with a private one, or by introducing a private component in addition to the public one, or by creating a private system to compete with a private one.